Principal Commissioner Of Income Tax 3 v. Pasand Exports P. Ltd

C/TAXAP/1162/2018 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 1162 of 2018 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX 3VersusPASAND EXPORTS P. LTD. ==========================================================Appearance:MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIandHONOURABLE MR.JUSTICE B.N. KARIA Date : 24/09/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue is in appeal against the judgment of the Income Tax Appellate Tribunal dated 23.03.2018 raising following questions for our consideration: “[A] Whether the Appellate Tribunal erred in setting aside the order passed by the CIT(A) on the ground that the assessee had filed written submission along with adjournment application and therefore it was neither intentional nor deliberate ? [B]Whether the Appellate Tribunal erred in setting aside the matter to CIT(A) without appreciating the fact that despite several opportunities granted by the CIT(A) the assessee had filed written submission only once and that the CIT(A) had passed a comprehensive order based on the submission filed by the assessee and not an “ex-parte” order as such? [C]Whether the Appellate Tribunal erred in C/TAXAP/1162/2018 ORDER setting aside the the matter to CIT(A) for fresh adjudication without taking into consideration as to whether there were justifiable grounds for consistent non-compliance by the assessee before the CIT(A)& even before Appellate Tribunal?” 2.Perusal of the orders on record and in particular, the impugned order of the Income Tax Appellate Tribunal, we notice that what the Tribunal has done is to place the matter back before the Commissioner of Income Tax (Appeals) for fresh disposal and in accordance with law by drawing a conclusion that non-appearance of the assessee before the Commissioner was neither intentional nor deliberate. 3.No question of law arises. Tax Appeal is dismissed. (AKIL KURESHI, J) ANKIT SHAH (B.N. KARIA, J)